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MODs avoidance scheme fails at Court of Appeal (Chappell v HMRC)

MODs avoidance scheme fails at Court of Appeal (Chappell v HMRC)
Published on: 08 August 2016
Published by: LexisPSL
  • MODs avoidance scheme fails at Court of Appeal (Chappell v HMRC)
  • Original news
  • What was this case about?
  • What did the court decide?
  • First argument—deduction of tax
  • Second argument—Ramsay
  • What should tax lawyers take note of?

Article summary

Tax analysis: The Court of Appeal (CA) has upheld the decisions of the lower courts and held that an income tax avoidance scheme made up of circular transactions failed on Ramsay grounds. or take a trial to read the full analysis.

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